scholarly journals The Role of Fiscal Decentralization in Municipal Budgets: Case of the Czech Republic

2021 ◽  
Vol 12 (1) ◽  
pp. 61-76
Author(s):  
Břetislav Andrlík ◽  
Martina Halamová ◽  
Lucie Formanová
Keyword(s):  
Czech Republic ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Property Tax ◽  
Economic Situation ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Current Economic Situation ◽  
To Come

Abstract Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective features. Although the significance of immovable property tax in the process of fiscal decentralization is undeniable, its role in municipal budgets is much discussed. The goal of the article is to evaluate the role of immovable property tax in budgets of Czech municipalities through its impact on the resulting balance of financial management of a particular municipality. The role of immovable property tax is assessed against its importance for the municipal budget. The data concerning financial management of municipalities, the amount of receipts of immovable property tax and the possibilities of utilization of the local coefficient in the year 2019 are analyzed in detail. The results identified by the analysis are compared with the situation in 2012 and it may be stated that although the role of immovable property tax in municipal budgets has decreased if compared with the year 2012, it still represents a significant income of Czech municipalities. At the same time, the current economic situation suggests that the importance of immovable property tax will increase in the years to come.

scholarly journals IMMOVABLE PROPERTY TAX IN THE CZECH REPUBLIC AS AN INSTRUMENT OF FISCAL DECENTRALIZATION

2016 ◽  
Vol 22 (6) ◽  
pp. 767-782 ◽  
Author(s):  
Jana JANOUŠKOVÁ ◽  
Šárka SOBOTOVIČOVÁ
Keyword(s):  
Czech Republic ◽  
Statistical Data ◽  
Fiscal Decentralization ◽  
Property Tax ◽  
The Other ◽  
Primary Research ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Tax Revenues ◽  
Local Coefficients

The issue of fiscal decentralization is connected with efforts to build a space for own decision-making in municipalities when raising funds. In the framework of fiscal decentralization, municipalities in the Czech Republic have an opportunity to influence immovable property tax revenues. The aim of the research is to find out the municipalities’ attitude towards the possibility of increasing immovable property tax revenues through a coefficient and how this option is used by municipalities. In the article, there is a description of the immovable property tax development in the Czech Republic on the basis of time series. The research relies on the evaluation of secondary statistical data and on the results of primary research focused on the application of the local coefficient. Municipalities have the option to edit tax components and the amount of tax reflects then the specificities and needs of the community. However, almost 92% of municipalities still postpone the introduction of a local coefficient. The motivation for the introduction of local coefficients was an increase in municipalities’ revenues generally or the need to fund specific projects. On the other hand the empirical research showed that some form of compensation is introduced in 46% of the municipalities.

Evaluation of Tax Incomes of Municipalities in Conditions of the Slovak and Czech Republics

2018 ◽  
Vol 21 (2) ◽  
pp. 16-27
Author(s):  
Viera Papcunová ◽  
Dana Országhová ◽  
Radomíra Hornyák Gregáňová
Keyword(s):  
Czech Republic ◽  
Financial Management ◽  
Fiscal Decentralization ◽  
Slovak Republic ◽  
Total Current ◽  
Neoclassical Theory ◽  
The Czech Republic ◽  
Economic Entity ◽  
Cumulative Data ◽  
Long Time

Abstract The basis of neoclassical theory of fiscal policy is the significant rationality of economic subjects. Rationality results from the ability of these entities to optimize their decisions within a long time horizon, taking into account the activities of other entities, for example Government. An important economic entity is also municipalities and cities as representatives of local self-government. In most countries, fiscal decentralization has taken place in relation to local self-government which aim was reducing the local government's dependence on the state's financial management. Nevertheless, the state's incomes are still identifying as an important part of local budgets. The objective of the contribution is to evaluate the tax incomes of municipalities on the basis of selected indicators in the conditions of the Slovak Republic and the Czech Republic in the period 2009 - 2016. The basis for the analysis was cumulative data from municipalities in the Slovak Republic (2 890 municipalities) and cumulative data from municipalities in the Czech Republic (6 271 municipalities) processed in MS Excel. The analysis showed that incomes from tax of personal income represent on average over the analysed period 70% on tax incomes for municipalities in the Slovak Republic and 22% on tax incomes of municipalities in the Czech Republic. Within the structure of the current incomes of municipalities in the Slovak and Czech Republic, tax incomes represent an important component. At the level of municipalities in the Slovak Republic tax incomes represent on average over the analysed period 53% on total current incomes of municipalities and in municipalities in the Czech Republic tax incomes represent 52% on total current incomes of municipalities. Within the analysed period, we register a faster increase of the total current incomes in the municipalities in the Slovak Republic in comparison with the municipalities of the Czech Republic.

Municipal charges on communal waste: do they compete with the immovable property tax?

2019 ◽  
Vol 24 (2) ◽  
pp. 148-165 ◽  
Author(s):  
Michal Radvan
Keyword(s):  
Czech Republic ◽  
Property Tax ◽  
The Czech Republic ◽  
Content Type ◽  
Local Coefficient ◽  
Administrative Costs ◽  
State Tax ◽  
The Cost ◽  
The Given ◽  
The Ideal

Purpose The purpose of this paper is to give a recommendation to the municipalities what local tax/taxes sensu largo (a waste charge or an immovable property tax increased by a local coefficient) are to be collected to achieve expected and necessary incomes and limit the administrative costs. Design/methodology/approach To reach the aim, it was necessary to analyze the number of municipalities increasing the property tax by the local coefficient and abolishing the charge on communal waste to save money for the waste charges administration. The evidence of municipalities applying the local coefficient was used as a basis for the research. To get the information on charges on communal waste collected in these municipalities with the local coefficient within the past at least five taxable periods, the information from Monitor was used. If there was any such a significant change, then it was necessary to use the bylaws and to do thorough analysis of the reasons. Findings The hypothesis that a high number of municipalities in the Czech Republic are replacing the charge on communal waste with the local coefficient applicable for the immovable property tax was rejected. In the opinion of the author, the ideal approach is to have just one local tax – immovable property tax. This tax is administered by the state tax office and the revenue should cover the cost of waste management. Adopting only the property tax increased by the local coefficient, it is necessary to explain the benefits to the taxpayers, that is, locals and voters. Originality/value The research on the given topic was never done in the Czech Republic, as there is no evidence of local charges collected in individual municipalities.

scholarly journals Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic

2020 ◽  
Vol 68 (6) ◽  
pp. 973-986
Author(s):  
Lucie Formanová ◽  
Martina Halamová ◽  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Questionnaire Survey ◽  
Local Governments ◽  
Property Tax ◽  
Sufficient Information ◽  
Negative Consequences ◽  
The Czech Republic ◽  
Local Coefficient ◽  
Tax Revenues ◽  
Research Survey

The paper deals with the issue of using a local coefficient as a tool to increase tax revenues of local government budgets in the Czech Republic. The local coefficient is defined as a corrective element increasing up to five times the immovable property tax that is 100% public budgets of local governments (municipalities) since 2009. As part of the paper, our own questionnaire survey was conducted across municipalities in the Czech Republic with the aim of identifying positive and negative consequences of application or non-application of this tax instrument at the level of local governments. Results of the research clearly demonstrate the use of the local coefficient, despite its potential high budget revenue is not high at all. In 2020, only 10.43% municipalities from all over the Czech Republic applied it. A research survey conducted among municipalities focused on obtaining information on the reasons for the low use of the local coefficient. To this end, two research questions were formulated “Do municipalities have sufficient information on local coefficient issues?” and “May the introduction of a local coefficient result in a loss in the communal elections?” The questionnaire survey showed that 91% municipalities know about their possibility to apply a local coefficient, but do not use it. Moreover, it was found that if the local coefficient is introduced at the right time or handling additional tax revenues of the municipality is transparent, its introduction does not affect the election result of the political party that declared it by a generally valid decree.

Prague, the Victorious May of 1945

2020 ◽  
Vol 13 (4) ◽  
pp. 80-91
Author(s):  
S. V. Kudryashov
Keyword(s):  
Czech Republic ◽  
Controversial Issues ◽  
Political Struggle ◽  
Military Operation ◽  
The Czech Republic ◽  
German Army ◽  
Local Municipality ◽  
Local Residents ◽  
Group Center

The article deals with complex and controversial issues related to the uprising and liberation of Prague in May 1945. Interpretation of the events became acute and caused lively discussions in connection with the demolition of the monument to Marshal I. V. Konev on April 3, 2020 by the order of the local municipality. The Czech Republic is also discussing the idea of «perpetuating the role of other liberators» of the capital – soldiers of the ROA division, which for two days (May 6-7) provided assistance to the rebels. Using new documents from the Central archive of the Ministry of defense of the Russian Federation, the author draws a conclusion about the limited influence of the Vlasov units. They, indeed, brought confusion to the German ranks, but early in the morning of May 8, they themselves left Prague on a rapid march. After that, fighting and negotiations between the rebels and the German command continued. The article emphasizes that the main goal of the Soviet military operation from 6 to 11 May 1945 was the defeat of the German Army Group Center. The liberation of Prague was only part of a powerful offensive by three Soviet fronts. Heavy battles for Prague did not happen, but the entry of Soviet tanks into the Czech capital and the subsequent jubilation of local residents became a symbol of the end of the war in Europe. The author concludes that the demolition of monuments to Soviet soldiers and commanders is a manifestation of internal political struggle in the countries where it occurs, and the Czech Republic is only one of these examples.

scholarly journals NGO–Public Administration Relationships in Tackling the Homelessness Problem in the Czech Republic and Poland

2021 ◽  
Vol 11 (1) ◽  
pp. 24
Author(s):  
Monika Sidor ◽  
Dina Abdelhafez
Keyword(s):  
Czech Republic ◽  
Public Administration ◽  
Social Assistance ◽  
Public Servants ◽  
The Czech Republic

Recently, the role of non-governmental organisations (NGOs) in Poland and the Czech Republic has increased, which has translated into a growing tendency to change the procedures for social assistance provision. However, the relationships between public administration and non-governmental organisations differ in both countries. The Najam Four-C’s Model is used in this paper to describe how NGOs and public administration approach the problem of homelessness in the Czech Republic and Poland. To explore this issue, the authors conducted interviews with public servants and NGOs’ mangers in both countries. The findings show that, as far as homelessness is concerned, NGOs and state authorities function on the basis of complementarity in Poland as well as in the Czech Republic.

Collective Memory and Social Movements: Football Sites of Memory in Supporters’ Activism

2021 ◽  
pp. 1-9
Author(s):  
Dino Numerato ◽  
Arnošt Svoboda
Keyword(s):  
Social Movements ◽  
Czech Republic ◽  
Collective Memory ◽  
Empirical Evidence ◽  
Contentious Politics ◽  
Ethnographic Study ◽  
European Level ◽  
Significant Component ◽  
The Czech Republic

This paper examines the role of collective memory in the protection of “traditional” sociocultural and symbolic aspects of football vis-à-vis the processes of commodification and globalization. Empirical evidence that underpins the analysis is drawn from a multisite ethnographic study of football fan activism in the Czech Republic, Italy, and England, as well as at the European level. The authors argue that collective memory represents a significant component of the supporters’ mobilization and is related to the protection of specific football sites of memory, including club names, logos, colors, places, heroes, tragedies, and histories. The authors further explain that collective memory operates through three interconnected dimensions: embedded collective memory, transcendent collective memory, and the collective memory of contentious politics.

Sign in / Sign up

Export Citation Format

Share Document